Research On Budget Management Of Scientific Research Units

In recent years, in order to promote the development of socialist market economy, the agency system in our country comprehensive and in-depth reform. Financial department also made corresponding adjustments, the use of department budget, Treasury centralized payment and methods of government procurement, promote the development of financial expenditure management system and perfect, to create better conditions for its role in government funds. The implementation of these policies and measures to greatly improve the management of scientific research institution of the external environment, it also exert a subtle influence on promoting the scientific research institution implements the comprehensive budget management. For enterprises, to improve the effectiveness of internal control and management of important task is to strengthen the budget management. Therefore, to strengthen and improve business unit budget management is not only very important, and increasingly urgent.Scientific research institutions in budgeting management means that everything should be brought into the budget management system, fully integrated unit all of the resources, implement unit of material, capital, information and human efficient allocation, form the comprehensive management. Such for the scientific research institution, not only can be scientifically planning, arrangement, adjustment and monitoring of funds, greatly improve the efficiency of unit funds, optimize the allocation of resources, reduce the pressure of local government and the country’s money supply, but also can realize the maximization of the benefit of the public finances, with more sufficient funds to carry out the work of scientific research for more contribution to the country, the society economy, improve the level of supervision over the enterprises, guarantee steady economic development.This paper summarizing the definition, characteristics, process of budget management, on the basis of relevant theories, this paper expounds the characteristics and functions of budget management in scientific research institution, and further analysis of the current our country the main practical problems in the implementation of budget management practice, and then to the actual case to M Research and design institute, combined with its actual situation proposed the application of comprehensive budget management is a advanced management ideas and methods, from the budget of the organization structure, preparation, implementation, monitoring and evaluation in several main links such as concrete implementation steps and methods, so as to construct a more scientific and effective comprehensive budget management system. Finally, put forward the countermeasures and Suggestions of perfecting our country’s scientific research unit budget management, comprehensive budget management in scientific research institutions to application and development has some reference function.